{"id":13452,"date":"2025-07-30T10:52:08","date_gmt":"2025-07-30T08:52:08","guid":{"rendered":"https:\/\/solunion.com\/?p=13452"},"modified":"2025-07-30T11:34:37","modified_gmt":"2025-07-30T09:34:37","slug":"que-es-el-dso-y-como-mejorarlo","status":"publish","type":"post","link":"https:\/\/solunion.com\/en\/que-es-el-dso-y-como-mejorarlo\/","title":{"rendered":"\u00bfQu\u00e9 es el DSO y c\u00f3mo mejorarlo?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13452\" class=\"elementor elementor-13452\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6756221b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6756221b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;_id&quot;:&quot;a2e018c&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;,&quot;size&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:&quot;1&quot;,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a0d138c\" data-id=\"5a0d138c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79577572 elementor-widget elementor-widget-text-editor\" data-id=\"79577572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El periodo medio de cobro (DSO por sus cifras en ingl\u00e9s \u2013 Days Sales Outstanding-) es un indicador poco conocido pero <strong>clave en la gesti\u00f3n y la mejora de la tesorer\u00eda<\/strong>. En este art\u00edculo te explicamos qu\u00e9 es el DSO, c\u00f3mo calcularlo y c\u00f3mo mejorarlo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a01019 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"6a01019\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No se ha encontrado ning\\u00fan encabezado en esta p\\u00e1gina.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u00cdndice de contenidos\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6a01019\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6a01019\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__6a01019\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0598dd elementor-widget elementor-widget-heading\" data-id=\"a0598dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es el DSO?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4835876 elementor-widget elementor-widget-text-editor\" data-id=\"4835876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El periodo medio de cobro es el tiempo medio que tardan las empresas en recibir los pagos de sus facturas comerciales. Por ejemplo, si su DSO es 32, significa que tarda 32 d\u00edas de media en cobrar a sus clientes despu\u00e9s de las ventas.<\/p><p>Si en la operativa de tu negocio recurres con frecuencia al cr\u00e9dito comercial, este se convierte en un indicador clave para evaluar tu capacidad de cobrar a tiempo. Dado que la tesorer\u00eda es esencial para el buen funcionamiento de cualquier empresa, lo fundamental es <strong>agilizar el cobro de las cuentas pendientes<\/strong>. Cuanto antes conviertas tus ventas en efectivo, antes podr\u00e1s utilizarlo o reinvertirlo estrat\u00e9gicamente.<\/p><p><strong>Puedes calcular el DSO cada mes, cada trimestre o sobre una base anual, <\/strong>para toda tu base de datos de clientes, pero tambi\u00e9n para un cliente espec\u00edfico. Por ejemplo, puede ayudarte a identificar a los clientes que tardan m\u00e1s en pagarte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21f6f03 elementor-widget elementor-widget-video\" data-id=\"21f6f03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/irb7LvlrSuQ&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4a4e18 elementor-widget elementor-widget-heading\" data-id=\"e4a4e18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calcular el DSO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74bf49 elementor-widget elementor-widget-text-editor\" data-id=\"c74bf49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00bfC\u00f3mo se calcula el DSO? La f\u00f3rmula del DSO es as\u00ed de sencilla:<\/p><p><strong>DSO = (ventas por cobrar \/ ventas totales) * n\u00famero de d\u00edas<\/strong><\/p><p>Por ejemplo, durante el mes de enero, ABC SL ha vendido por valor de 50.000 euros, con 35.000 euros en cuentas por cobrar en su balance a final de mes. \u00bfCu\u00e1l es su DSO? El c\u00e1lculo del DSO es: (35.000 \/ 50.000) * 31 = 21,7 d\u00edas. Significa que, de media, en enero ABC SL tard\u00f3 22 d\u00edas en cobrar despu\u00e9s de realizar una venta.<\/p><p><strong>La f\u00f3rmula del DSO solo tiene en cuenta las ventas a cr\u00e9dito<\/strong>. Las ventas al contado no se incluyen en el c\u00e1lculo del DSO y podr\u00eda considerarse que tienen un DSO igual a 0.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-18294 size-full\" src=\"https:\/\/solunion.com\/wp-content\/uploads\/2025\/07\/formula-dso.png\" alt=\"F\u00f3rmula para calcular el DSO\" width=\"1200\" height=\"627\" srcset=\"https:\/\/solunion.com\/wp-content\/uploads\/2025\/07\/formula-dso.png 1200w, https:\/\/solunion.com\/wp-content\/uploads\/2025\/07\/formula-dso-300x157.png 300w, https:\/\/solunion.com\/wp-content\/uploads\/2025\/07\/formula-dso-1024x535.png 1024w, https:\/\/solunion.com\/wp-content\/uploads\/2025\/07\/formula-dso-768x401.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bddbc1 elementor-widget elementor-widget-video\" data-id=\"9bddbc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/ltDz2WixXvM&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c914d5 elementor-widget elementor-widget-heading\" data-id=\"5c914d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DSO VS DPO<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51a0c51 elementor-widget elementor-widget-text-editor\" data-id=\"51a0c51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El DPO (Days Payable Outstanding) es su indicador espejo que permite a una empresa conocer cu\u00e1ntos d\u00edas tarda de media en pagar sus facturas.<\/p><p><strong>DPO = (cuentas por pagar \/ coste de las mercanc\u00edas vendidas) * n\u00famero de d\u00edas<\/strong><\/p><p>Por ejemplo, durante el a\u00f1o 2024, Star Fresh ha gastado 280.000 euros, de los que 30.000 euros quedan pendientes por pagar en su balance al final del a\u00f1o. Su DPO es: (30.000 \/ 280.000) * 365 = 39,1 d\u00edas. Significa que, de media, en 2024 Star Fresh tard\u00f3 39 d\u00edas en pagar sus cuentas y facturas a sus acreedores (proveedores, vendedores, etc.).<\/p><p>As\u00ed que cuando consideres el DSO vs DPO, recuerda que <strong>el DSO es el n\u00famero medio de d\u00edas que tus clientes tardan en pagarte,<\/strong> mientras que el DPO es el n\u00famero medio que tardas en pagar a tus proveedores.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7833d6f elementor-widget elementor-widget-heading\" data-id=\"7833d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Un elemento clave de tu fondo de maniobra<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd9e7e0 elementor-widget elementor-widget-text-editor\" data-id=\"dd9e7e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El DSO te permite evaluar tu capacidad para convertir tus cr\u00e9ditos comerciales en efectivo. Estos, junto con las existencias, constituyen el elemento principal del capital circulante de tu empresa.<\/p><p><strong>Cuanto mayor sea tu DSO, menor ser\u00e1 tu flujo de caja libre<\/strong>. En este sentido, el DSO es un indicador clave de la salud financiera de tu empresa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-604358f elementor-widget elementor-widget-heading\" data-id=\"604358f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 dice el DSO de tu empresa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb362a elementor-widget elementor-widget-text-editor\" data-id=\"5cb362a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ahora que sabes c\u00f3mo calcular el DSO, tienes que saber c\u00f3mo interpretarlo.<\/p><p>Al igual que ocurre con el fondo de maniobra, lo que cuenta es la variaci\u00f3n del DSO de un periodo a otro, m\u00e1s que su valor absoluto.<\/p><ul><li>Ejemplo 1: la empresa A est\u00e1 acostumbrada a vender a cr\u00e9dito en su mercado nacional -normalmente unos 10 d\u00edas- pero ahora se est\u00e1 expandiendo a un pa\u00eds extranjero, con un gran cliente que tarda m\u00e1s en pagar las facturas -un mes aproximadamente-. El DSO medio de la empresa A va a pasar de 10 a 15 d\u00edas.<\/li><li>Ejemplo 2: la empresa B tiene una clientela fiel y regular y suele permitir un plazo de pago de un mes. Durante varios meses, su DSO se ha estabilizado en unos 30 d\u00edas.<\/li><\/ul><p>En este caso, es la empresa A la que debe ser especialmente cuidadosa, a pesar de tener un DSO m\u00e1s bajo: su capacidad de cobrar a tiempo, y por tanto su flujo de caja libre, se ha deteriorado. La empresa B, sin embargo, es consciente de su DSO medio y se ha anticipado a \u00e9l.<\/p><p><strong>Desde el punto de vista financiero, siempre es bueno reducir el DSO. <\/strong>Sin embargo, puede ser beneficioso desde el punto de vista comercial ofrecer a tus clientes una pol\u00edtica de cr\u00e9dito comercial atractiva, que aumentar\u00e1 tu DSO.<\/p><p>Para obtener consejos sobre c\u00f3mo encontrar el punto \u00f3ptimo entre la protecci\u00f3n de tu situaci\u00f3n financiera y la oferta de condiciones atractivas, echa un vistazo a nuestro art\u00edculo sobre <a href=\"https:\/\/solunion.com\/como-negociar-las-condiciones-de-pago-con-los-clientes\/\">c\u00f3mo negociar las condiciones de pago<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86714d4 elementor-widget elementor-widget-heading\" data-id=\"86714d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Establece tu propia pol\u00edtica de control del cr\u00e9dito<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e895bcf elementor-widget elementor-widget-text-editor\" data-id=\"e895bcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Es importante <strong>definir un objetivo de mejora del DSO que se adapte a la realidad de tu negocio<\/strong> y de tu empresa.<\/p><p>Para ello, puedes evaluar los siguientes criterios:<\/p><ul><li>La solvencia de tus clientes: \u00bfC\u00f3mo los conoces? \u00bfCu\u00e1l es su historial de pagos contigo o con otros proveedores?<\/li><li>Cambios recientes en tu fondo de maniobra: \u00bfSe ha disparado en los \u00faltimos meses? \u00bf<a href=\"https:\/\/solunion.com\/como-calcular-el-cash-flow-de-tu-empresa\/\">Puedes permitirte reducir tu flujo de caja libre<\/a>?<\/li><\/ul><p>Una vez fijado el objetivo de DSO, c\u00ed\u00f1ete a \u00e9l lo m\u00e1ximo posible y rev\u00edsalo peri\u00f3dicamente, sobre todo cuando empieces a trabajar con nuevos clientes o en un nuevo mercado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-623b734 elementor-widget elementor-widget-heading\" data-id=\"623b734\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo mejorar el DSO?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ffef7 elementor-widget elementor-widget-text-editor\" data-id=\"03ffef7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Hay varias formas de mejorar el DSO:<\/p><ul><li><strong>Negociar mejores condiciones de pago<\/strong>: establecer plazos de pago m\u00e1s cortos, anticipos, descuentos por pronto pago&#8230;<\/li><li><strong>Reforzar el proceso de facturaci\u00f3n<\/strong>: la mejora del DSO a menudo requiere centrarse en asegurarse de que las facturas se emitan a tiempo, contengan toda la informaci\u00f3n necesaria y est\u00e9n libres de errores.<\/li><li><strong>Gestionar mejor las cuentas por cobrar<\/strong>: invierte en un seguimiento eficaz de los pagos para recordar a los clientes las facturas impagadas y define un proceso claro de recuperaci\u00f3n, si es necesario a trav\u00e9s de servicios de recobro profesionales o de tu proveedor de seguro de cr\u00e9dito.<\/li><\/ul><p><strong>El seguro de cr\u00e9dito sigue siendo una de las soluciones m\u00e1s eficaces para garantizar la estabilidad del DSO.<\/strong> Con \u00e9l est\u00e1s asegurado en caso de que no se pueda recuperar un pago pendiente de cobro. De este modo, tienes la garant\u00eda de que un posible impago no tendr\u00e1 un impacto negativo en tu fondo de maniobra.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El periodo medio de cobro (DSO por sus cifras en ingl\u00e9s \u2013 Days Sales Outstanding-) es un indicador poco conocido pero clave en la gesti\u00f3n y la mejora de la tesorer\u00eda. En este art\u00edculo te explicamos qu\u00e9 es el DSO, c\u00f3mo calcularlo y c\u00f3mo mejorarlo. \u00cdndice de contenidos \u00bfQu\u00e9 es el DSO? El periodo medio [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":13453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-13452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 es el DSO y c\u00f3mo mejorarlo? - Solunion, Credit and Surety insurance<\/title>\n<meta name=\"description\" content=\"El periodo medio de cobro (DSO -Days Sales Outstanding-) es un indicador clave en la gesti\u00f3n y la mejora de la tesorer\u00eda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/solunion.com\/en\/que-es-el-dso-y-como-mejorarlo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es el DSO y c\u00f3mo mejorarlo? 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